Acc 5301 - Unit Vii Final Project - Cookie Business - Columbia Southern University

TotalCookie BusinessUnits SoldSalesContribution MarginProfitLess: Variable CostsLess: Common Fixed CostsChocolate ChipSugarSpecialtyWeighted Average Contribution MarginBreak-even point in unitsDirect materialDirect laborVariable manufacturing overheadTotal variable manufacturing costs per unitFixed manufacturing overhead per yearIn addition, the company has fixed selling and administrative costs:Fixed selling costs per yearFixed administrative costs per yearProductions Costs:Selling price per cookie Number of cookies producedNumber of cookies sold Ending Inventory Full (absorption) costing Full (absorption) costing :Variable costing : Full cost per unit Variable cost per unitNumber of cookies neededDiscounted price per cookie Normal price per cookie Design costTool costNet increase (decrease) in profitCost of tool needed to make the designCost of special printed design per cookieRevenue for special orderCosts for special order:Per item Contribution MarginInternal rate of returnJanuaryFebruaryMarchTime frameyearsPV of annuity factorAccept or rejectAs the owner of the Cookie Business, you are considering the following investment:Purchase of new equipmentAcceptable rate neededCalculate the Internal Rate of Return:Expected annual increase in sales nPV of Annuity TableThe budgeted credit sales are as follows:December last yearCollection:Month of the saleMonth following the saleEstimated cash receiptsLast month's salesCurrent month's salesStandard Labor RateActual Direct Labor RateActual Materials UsedStandard Materials UsedActual Hours WorkedStandard Hours WorkedAmountActual Cost of Direct MaterialsStandard Cost of Direct MaterialsCalculate Labor Variances:Labor Rate VarianceFavorable/ UnfavorableCalculate